行政事业单位的固定资产是国有资产的重要组成部分,从价值几万、几十万乃至几百万的专业仪器设备到价值几百元的办公用品等等不一,是行政事业单位履行各项职能、维持正常运转的重要物质基础。但是由于种种原因,在大多数行政事业单位中,仍然存在“重购轻管”的现象,使固定资产的各项管理制度形同虚设,各种问题层出不穷。 The fixed assets of administrative units are an important part of state-owned assets. From the value of tens of thousands, hundreds of thousands or even millions of professional equipment to the value of a few hundred dollars of office supplies and so on, is the implementation of the various administrative units Function, maintain the normal operation of the important material basis. However, due to various reasons, the phenomenon of “re-buying light pipe” still exists in most administrative institutions, so that the various management systems for fixed assets are in name only and various problems emerge one after another.